By Julie Fershtman Can a disabled teenager keep a miniature horse in an urban location as a “service horse”? That was the issue in an
Tag: equine law
New Year’s Resolutions for the Equine Industry
By Julie I. Fershtman, Attorney at Law Planning ahead for a successful 2018? You might define “success” as great progress in your showing, breeding, training,
Dog Bite Liability – What Horse Owners and Stables Should Know
By, Julie I. Fershtman, Attorney at Law Horse owners are often dog owners. While horse owners may concern themselves with liabilities associated with horse ownership,
Half Lease – Whole Problem
By Julie I. Fershtman, Attorney at Law The words “half lease” seem unique to the horse industry. In law school, this lawyer never heard the
Using The Tax Code’s Net Operating Loss Carryover
Since 1918, the Tax Code has provided for the net operating loss carryover (NOL). It is a fundamental feature of U.S. tax law. Written by
Tax Relief Companies Accused of False Advertising
Have you heard those scary radio ads by tax relief companies promising to help taxpayers in distress? The ads warn consumers about unexpected IRS bank
Legal Aspects of Boarding at a Friend’s Barn
Cindy and Sam have been long-time friends and once rode together. Now, as Sam recovers from a serious illness, his barn has been empty. He
D.C. Court of Appeals Blasts IRS
The Obama Administration’s IRS scandal is back in the news. The function of the IRS is to help American taxpayers understand and meet their tax responsibilities, and to apply
Issues Frequently Raised in IRS Audits
IRS agents are individual people with varied experience and seniority. Often, it is necessary to “educate” an auditor on an industry with which they are
Jurisdiction of the U.S. Tax Court
For most people their encounter with the IRS ends at the audit phase: Taxpayers will often agree to pay whatever the IRS says they owe.
New Tax Court Case Rules Against Taxpayer
A new Tax Court case involving Sally and Michael Judah, residing in Louisville, Kentucky, involved a Saddlebred horse activity and real estate development activities of
A Significant Victory in A New Tax Court Case
A new Tax Court case involved several million dollars of losses from 2004-2009 in an Arabian horse farm owned by Henry and Christie Metz. The Metzes specialize in